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TMI Blog2021 (8) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... pinion that the appeal filed by the aggrieved persons have to be decided in merits on all circumstances. If the reasons stated for the delay is acceptable, then the Courts may consider the same and condone the delay by providing opportunity to the aggrieved persons and adjudicate the issues on merits and in accordance with law. In the present case, pre-deposit was not made by the petitioner, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearance ORDER The order in appeal passed by the 1st respondent in order dated 24.08.2018 is under challenge in the present Writ Petition. 2.The learned counsel appearing for the petitioner states that the appeal filed against the Order-in-Original by the petitioner was dismissed on the ground that the petitioner has not complied with the condition of pre-deposit to be made under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or before 22.02.2017. The appellant have also filed condonation of delay in filing this appeal stating that they have filed this appeal after getting approval from the higher authorities; for the reasons stated above, they have requested to condone the delay in filing the appeal. In terms of the above said provisions of law, Commissioner (Appeals) can condone the delay in filing the appeal beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Central Excise Act. In this regard, the learned counsel for the petitioner states that the Writ Appeal was pending and the order was passed in W.A.No.1158 of 2018 on 17.05.2018. In view of the pendency of the Writ Appeal during the relevant point of time before the Division Bench of this Hon'ble High Court, the appeal was filed belatedly. 6.This Court is of the considered opi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -ST dated 24.08.2018 is quashed. The petitioner is directed to comply with the condition of pre-deposit as contemplated under the Central Excise Act, within a period of four weeks from the date of receipt of a copy of this order and represent the appeal to the 1st respondent. In the event of receiving the appeal complying with the provisions of the Act within the period of four weeks, the 1st resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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